2016 (8) TMI 1357

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..... ce tax - non deduction of tds -assessee was manufacturing equipment relating to oil and gas, energy, transportation and aviation, for supply to customers in India - assessee had a permanent establishm .....

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..... Section 195(2). The failure of the payers to do so does not leave the Revenue without remedy; the payer may be regarded an assessee-in-default under Section 201 - Held that:- Delay condoned. Leave gra .....

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